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1994 (4) TMI 294 - SC - VAT and Sales TaxWhether a revision under section 20(2) is maintainable at the instance of the assessee? Held that:- Appeal allowed. The High Court has committed an error in rejecting the revision by the State. Accordingly we hold that the aggrieved assessee has only to pursue the remedies provided in the Act and he has no right to make an application under section 20 of the Act seeking revision of the orders of assessments made under the Act by original authorities. The appeals are accordingly allowed. The orders of the High Court and STAT are set aside and the orders of the Deputy Commissioner is restored. But in the circumstances, there shall be no order as to costs.
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